第五条 资本运营部为筹资活动的日常管理部门，负责 银行借款、发行公司股票、债券、中期票据、短期融资券等 有关业务活动。 第六条 筹资业务的授权人和执行人、会计记录人之间 应相互分离。 第七条 资本运营部指定专人负责保管与筹资活动有 关的文件、合同、协议、契约等相关资料。 吉林高速公路股份有限公司 筹资管理制度 （2025年8月26日 经公司第四届董事会第六次会议审议通过） 第一章 总则 第一条 为了加强公司对筹资业务的内部控制，防范筹 资风险，降低筹资成本，根据《公司法》、财政部《企业内 部控制基本规范》、《上海证券交易所股票上市规则》等法 律法规和《公司章程》的有关规定，结合公司的具体情况， 制定本制度。 第二条 本制度所称筹资，是指公司为了满足生产经营 发展需要，通过银行借款或者发行股票、债券、中期票据、 短期融资券等形式筹集资金的活动。 第三条 筹资的原则：遵守国家法律法规的原则、统一 筹措分级使用的原则、合理权衡降低成本的原则、适度负债 防范风险的原则。 第四条 适用范围：公司本部及分公司；全资子公司、 控股子公司据此制定制度并通过内部决策程序审批后执行； 参股公司可参照执行。 第二章 发行股票筹资 ...

亿嘉和科技股份有限公司 筹资管理制度 第一章 总则 第一条 为规范亿嘉和科技股份有限公司（以下简称"公司"）的筹资活动， 降低资本成本，减少筹资风险，提高资金运作效益，根据《中华人民共和国公司 法》《中华人民共和国证券法》等相关法律法规及《公司章程》等相关规定，结 合公司实际情况，特制定本制度。 第二条 本制度适用于公司及各分公司、全资及控股子公司。 第三条 本制度所称筹资，指权益性筹资与债务性筹资。 权益性筹资，是指通过发行股票、配股、发行可转换公司债券等形式筹集资 金的活动。 债务性筹资，是指通过向银行或非银行金融机构借款、发行企业债券、融资 租赁等形式筹集资金的活动。 第四条 公司应遵守国家法律法规的各项规定，围绕公司战略和主营业务需 要进行筹资，合理权衡、降低成本、适度负债、防范风险。 第二章 筹资管理机构及职责 第五条 与银行等金融机构借款有关的业务活动由公司财务部负责办理；与 发行公司股票、债券有关的业务活动由公司证券法务部和财务部分别在各自的职 责范围内办理。公司证券法务部、财务部是公司筹资的主要责任部门，负责职责 范围内相关筹资工作的组织和管理，主要包括筹资策略、筹资方案和筹资计划的 拟定和报 ...

Core Points - The company aims to enhance financial management, standardize financial behavior, improve economic efficiency, and protect the rights of stakeholders for sustainable development [1][2][3] Financial Management System - The financial management work follows a unified management and hierarchical responsibility principle, with each level and position fulfilling their respective financial management duties [4][5] - The legal representatives of the company and its subsidiaries are ultimately responsible for the financial management work, ensuring the authenticity, legality, and completeness of accounting data [5][6] - Daily financial management is led by the general manager, with the financial officer responsible for organizing and implementing financial management tasks [6][7] Accounting Policies - The company adheres to the accounting standards issued by the Ministry of Finance of the People's Republic of China [11][12] - The accounting year is based on the calendar year, from January 1 to December 31 [12] - The company uses Renminbi as its accounting currency and follows the accrual basis for accounting [13][14] Budget Management - The company implements budget management and has established a budget management specification [16][17] - Budget content includes business, investment, financing, and financial budgets, with a structured process for preparation and execution [18][19] - Each company must establish a budget execution reporting system to track and address deviations from the budget [20][21] Accounts Receivable Management - Accounts receivable include amounts due from customers for goods sold and services rendered, with a focus on credit risk management [23][24] - The marketing department is responsible for managing customer credit and collecting receivables according to the annual budget plan [25][26] - The financial department supervises accounts receivable management and ensures timely recognition and recording of receivables [27][28] Inventory Management - Inventory includes physical assets held for sale or consumption, with a clear management structure [31][32] - The company employs a perpetual inventory system and conducts regular inventory counts [33][34] - The goal is to maintain optimal inventory levels to reduce capital occupation while ensuring normal operations [35] Fixed Asset Management - Fixed assets are defined as tangible assets used for production, services, or management with a lifespan exceeding one accounting year [36][37] - The company has established fixed asset management specifications to ensure the safety and effective use of these assets [38][39] - Regular audits and checks are conducted to maintain accurate records of fixed assets [40][41] Investment Management - The company has a major investment decision-making system to control investment risks [42][43] - Investments are categorized into short-term and long-term, with a focus on liquidity, risk, and return [44][45] - Major investment projects follow a structured management system from initiation to post-evaluation [46][47] Asset Impairment Loss Management - Asset impairment refers to situations where market value falls below book value, with specific provisions for various asset types [48][49] - The company conducts annual impairment testing and prepares necessary provisions based on accounting standards [50][51] Financing Management - Financing activities align with the company's long-term strategic goals, focusing on efficiency and cost control [54][55] - Financing includes debt, equity, and hybrid financing methods, each requiring adherence to governance procedures [56][57] Profit Distribution - Profit distribution follows national laws and company regulations, ensuring returns to shareholders while supporting business development [60][61] - The annual profit distribution plan requires approval from the board and shareholders [62][63] Financial Reporting and Analysis - Financial reports summarize the company's financial status, operational results, and cash flows, including various types of reports [65][66] - The company establishes a financial report analysis mechanism to improve management and efficiency [67][68] Accounting Information Management - The company utilizes accounting software for financial management and ensures data security and confidentiality [69][70] - IT departments are responsible for maintaining the stability and security of accounting information systems [71][72] Accounting Archives Management - Accounting archives are crucial for documenting economic activities, with specific requirements for archiving and management [74][75] - The financial department oversees the management of accounting archives, ensuring compliance with relevant regulations [76][77]